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R (Prudential plc) v Special Comr of Income Tax

Hearings

England & Wales

14 Oct 2009 [2009] EWHC 2494 (Admin); [2011] QB 669; [2010] 3 WLR 1042; [2010] 1 All ER 1113; [2010] STC 161; [2010] ACD 10; The Times, 10 November 2009, QBD (Charles J)

13 Oct 2010 (Institute of Chartered Accountants in England and Wales intervening) [2010] EWCA Civ 1094; [2011] QB 669; [2011] 2 WLR 50; [2011] 1 All ER 316; [2010] STC 2802; [2011] 1 FCR 195; [2011] 1 Costs LR 92; [2010] WLR (D) 252; [2011] ACD 19; (2010) 160 NLJ 1456, CA (Mummery, Lloyd, Stanley Burnton LJJ)

13 Apr 2011 (appn all) [2011] 1 WLR 1138, SC(E)

05 Jul 2011 (appn all) [2011] 1 WLR 1977, SC(E)

23 Jan 2013 [2013] UKSC 1; [2013] 2 AC 185; [2013] 2 WLR 325; [2013] 2 All ER 247; [2013] STC 376; [2013] 1 FCR 545; [2013] 2 Costs LR 275; [2013] WLR (D) 20; (2013) 163 NLJ 109; The Times, 5 February 2013; Case details, SC(E) (Lord Neuberger of Abbotsbury PSC, Lord Hope of Craighead DPSC, Lord Walker of Gestingthorpe, Lord Mance, Lord Clarke of Stone-cum-Ebony, Lord Sumption, Lord Reed JJSC)

Subject Matter

PRACTICE — Discovery — Privilege — Legal professional privilege — Accountants advising taxpayer company on tax law — Inspector of taxes serving notices requiring disclosure of communications passing between taxpayer and accountants — Whether advice given by accountants on tax law protected by legal advice privilege — Whether material sought privileged — Whether failure to extend privilege to accountants involving breach of Convention rights — Taxes Management Act 1970, s 20(1)(3) (as substituted by Finance Act 1976, s 57(1), Sch 6 and amended by Finance Act 1989, s 142) — Human Rights Act 1998, Sch 1, Pt I, arts 8, 14

[2009] EWHC 2494 (Admin); [2011] QB 669; [2010] 3 WLR 1042; [2010] 1 All ER 1113; [2010] STC 161; [2010] ACD 10; The Times, 10 November 2009, QBD

[2010] EWCA Civ 1094; [2011] QB 669; [2011] 2 WLR 50; [2011] 1 All ER 316; [2010] STC 2802; [2011] 1 FCR 195; [2011] 1 Costs LR 92; [2010] WLR (D) 252; [2011] ACD 19; (2010) 160 NLJ 1456, CA

[2013] UKSC 1; [2013] 2 AC 185; [2013] 2 WLR 325; [2013] 2 All ER 247; [2013] STC 376; [2013] 1 FCR 545; [2013] 2 Costs LR 275; [2013] WLR (D) 20; (2013) 163 NLJ 109; The Times, 5 February 2013; Case details, SC(E)

Appellate History

R (Prudential plc) v Special Comr of Income Tax [2009] EWHC 2494 (Admin); [2011] QB 669; [2010] 3 WLR 1042; [2010] 1 All ER 1113; [2010] STC 161; [2010] ACD 10; The Times, 10 November 2009, QBD

Decision of Charles J affirmed

R (Prudential plc) v Special Comr of Income Tax [2010] EWCA Civ 1094; [2011] QB 669; [2011] 2 WLR 50; [2011] 1 All ER 316; [2010] STC 2802; [2011] 1 FCR 195; [2011] 1 Costs LR 92; [2010] WLR (D) 252; [2011] ACD 19; (2010) 160 NLJ 1456, CA

R (Prudential plc) v Special Comr of Income Tax [2009] EWHC 2494 (Admin); [2011] QB 669; [2010] 3 WLR 1042; [2010] 1 All ER 1113; [2010] STC 161; [2010] ACD 10; The Times, 10 November 2009, QBD

Decision of the Court of Appeal affirmed

R (Prudential plc) v Special Comr of Income Tax [2013] UKSC 1; [2013] 2 AC 185; [2013] 2 WLR 325; [2013] 2 All ER 247; [2013] STC 376; [2013] 1 FCR 545; [2013] 2 Costs LR 275; [2013] WLR (D) 20; (2013) 163 NLJ 109; The Times, 5 February 2013; Case details, SC(E)

Commentary

Blackstones Civil Practice 2023
Legal Professional Privilege 50.103

Right to Privacy and Confidentiality and Civil Litigation 91.52

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